I’m fairly sure this is Lophocolea bidentata. There are other Lophocoleas to consider, but this one seems to have most of the boxes ticked for bidentata. The upper leaves are bi-lobed, not entire (so not L. heterophylla), and I don’t see the extra teeth on the leaves that L. fragrans has, and it doesn’t seem to grow round here anyway. There’s a good fresh scent from this one, but this seems to be common to all Lophocoleas.
I tried a couple of close ups.
I spotted it while examining a feathery moss flattened on some rotting logs. Didn’t see any other plants nearby. It was incredibly difficult to get a good photo, because of the angle and the low light and the logs getting in the way and my lack of skill. These are the best from two visits.
Update March 2018: found it again, in Kiel’s Den this time, looking very washed-out and mixed in with Mnium hornum.
Another update (March 21): today I discovered that Locopholea bidentata is common in grassland too:
Yet another update (April 2018). Found these sporophytes growing on a mossy branch at Tentsmuir. Wondered what moss would produce them.
Only later did the penny drop, when I noticed the lophocolea leaves hidden among the moss.
Learning about Mosses 